Non-abated 153C assessments require incriminating material for additions; absent search evidence, the additions fail.

In non-abated assessments under section 153C, additions over and above returned income cannot be sustained unless the search yields incriminating material, document or information relating to the relevant assessment years. Where no such material is referred to or relied upon, the additions fail and are deleted.

---

---

Issues: Whether additions made in an assessment framed under section 143(3) read with section 153C could be sustained in the absence of any incriminating material found during search.

Analysis: The assessment years in question were not pending on the date of issue of notice under section 153C and were, therefore, non-abated assessments. In such a situation, additions over and above the returned income could not be made unless some incriminating document, material, or information had been unearthed during the search. As no such material was referred to or relied upon, the additions could not be sustained.

Conclusion: The additions were held to be unsustainable and were deleted, in favour of the assessee.

---